CLA-2-84:RR:NC:1:103 G84714
Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a Garage in a Box from China
Dear Mr. Dominguez:
In your letter dated November 29, 2000 you requested a tariff classification ruling.
With your inquiry you submitted a sample of the Garage in a Box, stock number 620197. The Garage in a Box contains the following articles, all packed in a single box:
a two ton hydraulic floor jack with a lifting range of 5 5/16 inches to 13 inches;
a 36 inch wheeled creeper with a tubular steel frame and vinyl padding;
two steel jack stands with 10 height settings ranging from 10 5/16 inches to 16 5/16 inches;
two steel wheel chocks;
an X-shaped lug wrench;
a self-adjusting filter wrench;
a steel magnetic parts bowl; and
a plastic oil drain pan.
The articles contained in the Garage in a Box are intended for use in performing various repair and maintenance activities, such as changing the oil or rotating the tires, on vehicles such as cars, motorcycles, trailers, or boats.
Since it does not contain products put up together to meet a particular need or carry out a specific activity, the Garage in a Box cannot be classified as a set for tariff purposes. Accordingly, the individual articles in the Garage in a Box will be separately classifiable under the Harmonized Tariff Schedule of the United States (HTS) as follows:
Article HTS Subheading Ad Val. Duty Rate
Floor jack 8425.42.0000 Free
Creeper 8716.80.5090 3.2%
Jack stands 7326.90.8586 2.9%
Wheel chocks 7326.90.8586 2.9%
Lug wrench 8204.11.0060 9.0% Filter wrench 8204.12.0000 9.0%
Magnetic bowl 8505.19.0000 4.9%
Plastic pan 3926.90.9880 5.3%
These rates of duty will remain unchanged in 2001.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division